Description
This course provides a basic overview of the statement of cash flows. This includes a discussion of the method of presentation, the classification of various cash inflows and cash outflows, as well as an illustrative example of the indirect method of presentation. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230.
Learning Objectives
Upon completion of this course, you will be able to:
• List the different methods used for presenting the statement of cash flows
• Differentiate between operating, financing, and investing activities in the statement of cash flows
• Recognize how a statement of cash flows is prepared using the indirect method
To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate.
A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course
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